Charity number.. 224417
THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
ANNUAL REPORT AND ACCOUNTS
For the year
30 JUNE 2025
HPH, Chartered Accountants
54 Boolham
YORK
Y030 7XZ

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
CONTENTS
PAGE
Trustees, Report
1to4
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Finan￿al Statements
8 to16

THE ELLEN AND DOROTFfY WILSON ALMSHOUSE CHARrrY
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The Trustees present their report and aceounls for the year ended 30 June 2025.
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
K Atkinson
N 8eilby
G Holmes
Rev G Mumford (ap[K)int￿l 11 August 2025)
Prof J CoosEr lappcintefl 11 August 2025)
L Gillam (appoin￿ 11 August 2025)
CHARITh REGISTRATION NUMBER.
224417
ADDRESS OF PRINCIPAL OFFICE..
Mulberry PM Ltd
5 High Petergale
YORK
Y01 7EN
TELEPHONE NUMBER..
01904 655200
ACCOUNTANTS.
HPH, Chartered Accountants
54 Boolham
YORK
Y030 7XZ
INDEPENDENT EXAMINER.
Sarah Wearing, FCA DChA
HPH, Chartered Accountants
54 Boolham
YORK
Y030 7XZ
GOVERNING DOCUMENT
The charity is constituted as a Trust under a governing document from the Charity Commission
dated 12 July 2011 (amended 16th February 20211, which amalgamated two existing charities,
the Dorothy Wilson Charity and the Ellen Wilson Hospital.
APPOINTMENT OF TRUSTEES
Trustees are appointed by the Parochial Church Counryl of St Lawren￿'S Church, York. There
are to be a maximum of six Trustees, each appointed for a period of four years. A trustee must
be a person residing or carrying on business in or near the area of benefit.

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARrrY
TRUSTEES, REPORT- CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
ORGANISATIONAL STRUCTURE
The Trustees aim to meet quarterly, or more frequently should the need arise. Day to day
operational matters are dealt with by the Clerk advised by individual trustees.
OBJECTIVES
The Charity's objectives are..
The provision of almshouse accommodation for persons who are in conditions of need.
hardship or distress, and who are disabled or aged 55 or over, and who have conneelions
th the City of York and ils surrounding area.
Such other charitable purposes for the benefit of residents as theTrustees decide.
The land identified in part l of the schedule (known as The Ellen Wilson Cottages & Grounds)
must be retained by the Trustees for use for the objects of the almshouse charity.
ACTIVITIES
The charity currently provides and maintains 6 almshouses suitable for single persons in
Lawrence Street, York. They are known as the Ellen Wilson cottages.
The Trustees consider that they have complied with their duty under Section 17151 of the
Charities Act 2011 to have regard for the public benefit advice issued by the Charities
Commission.
RISK POLICY
The Trustees formally review each year the potential risks (physical, financial and reputationall
facing the charity, and the actions ne￿$sary to minimize or mitigate them.
ACHIEVEMENTS AND PERFORMANCE
The accommodation has been fully occupied. Residents are regularly consulted by represenlalives
of Mulberry PM, our Clerk and property manager, who have dealt effectively with matters raised.
Trustees have also visited residents in order lo keep in touch.
Following substantial work in investigating possibilities wth respect to the development of the
allolmenl land planning permission and listed building consent was applied for and has been granted
lo construct a secure boundary between the almshouses and the allotment land ulilizing some
redundant railings along the eastern boundary of the gardens. Plans have been drawn up lo revert
the allotment land back to an allolmenl with provision for continued parking for residents. The plans
have been tendered and it is hoped that the work will be completed in the next financial period.
During the course of the year the almshouses have received regular maintenance and work to the
established trees have taken place.

THE ELLEN AND DOROTHYWILSON ALMSHOUSE CHARITY
TRUSTEES. REPORT- CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
PLANS FOR THE FUTURE
The Trustees will continue to maintain and improve the current almshouses and assist the
benefiryaries to live with Independen￿ and dignity.
Following the negative responses from the City Planning Department with respect to constructing
additional almshouses on the allolmenl land together with a lack of subslanlial funding lo do so the
Iruslees are looking towards improving the allolmenl land by landscaping il and securing the
boundary between the almshouses and the land and the entrance way into the land from the adIa￿nt
churchyard. 11 is expected that this will be completed during the forthcoming year. This work will not
rule out future construction should this become a possibility. The trustees are also looking al
improving the pastoral care available lo the residents.
FINANCIAL REVIEW
The financial statements have been prepared in accordance with the accounting policies set out
in note 1 to the financial statements and comply with the charity's governing document dated 12
July 2011 {amended 16 February 20211, the Charities Act 2011, and "Accounting and Reporting
by Charities.. Slalement of Recommended Practice applicable to charities preparing accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and the Republic of
Ireland IFRS 102)" las amended for accounting periods from 1 January 2016).
Before a gain on revaluing the investment portfolio the charity incurred a net deficrt of £17,501
12024.. deficit £20,257), the whole of which was attributable to expenditure in respect of repairs
to the cottages and land, and the additional depreciation charge.
The consequence of the reduced deficit was to increase the U￿leslgnated Fund, leaving a
balance at the year-end of £23,01712024.. £8,736)- The balan￿ on the Designated Unrestricted
Fund was £341,424 (2024.. £363,758). With the adoption of the accounting policy lo depreryate
property over 50 years, there has been a reduction in the Endowment Fund to £289, 100 (2024..
£295,000). The total funds amounted to £653,541 (2024.. £667,494.)
Residents, weekly maintenance contributions were £101.20 per week payable every four weeks
12024.. £84). Investment income was £2,548 (2024.. £2.5701.
At the year end the Charity had investments valued at £160,65212024.' £157,104). In addition,
the Charity had cash at the bank of£9,861 (2024.. £10,489).
ReseThes
olic
It is the policy of the Charrty that unrestricted funds which have not been designated fora specific
use should be maintained at a level equivalent to between three and six months expenditure.
The trustees consider that reserves at this level will ensure that, in the event of a significant drop
in funding, they will be able to continue the Charity's current activities while consideration may
be given lo ways in which additional funds may be raised. This level of reserves has been
maintained throughout the

THE ELLEN AND DOROTHYWILSON ALMSHOUSE CHARITY
TRUSTEES, REPORT- CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
sTATEmE￿r OF RESPONSIBILITIES OF THE TRUSTEES
Charity law requires the trustees to prepare financial statements for each financial year which give
a true and fair view of the slate of affairs of the Charity as at the end of the financial year and of the
surplus or deficit of the Charity for that perilxl. In preparing those financial statements the Iruslees
are required lo..
select suitable accounting policies and then apply them eonsistenlly.,
make judgments and estimates that are reasonable and prudent",
prepare the financial slalements on the going concern basis unless il is inappropriate to presume
that the Charity will continue in business.
The Iruslees are responsible for keeping proper accounting records which disclose wlh reasonable
accuracy at any lime the financial position of the Charity and enable them to ensure that the financial
statements comply with applicable law. They are also responsible for safeguarding the assets of the
Charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
The report was approved by the Trustees on 17 March 2026 and signed on their behalf by..
Nicholas Beilby
Trustee

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
Independent examiner's report to the trustees
I report to the trustees on my examination of the accounts of The Ellen an Wilson Dorothy Almshouse
Charity forthe year ended 30 June 2025.
This report is made solely to the charity's Irustees, as a body, in accordance wrth section 154 of the
Charities Act 2011. My independent examinerfs work has been undertaken so that I might state to the
charity's trustees those matters l am required to state to them in an independent examiner's report and
for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo
anyone other than the charity, the charity's members as a body and the charity's trustees as a body for
my independent examiner's work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan
with the requirements of the Chanties Act 2011 ('the Act'l.
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011
Act and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 14515){b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no malerial matters have come lo my attention in
connection with the examination giving me cause to believe that in any material respect..
1. accounting records were nol kept in respect of the Trust as required by section 130 of the Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the applicable requirements concerning the forni and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair view, which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
HPH, Chartered Accountants
54 Bootham
YORK
Y030 7XZ
Sarah Wearing, FCA, DChA
17 March 2026

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2025
Unrestricted Endowment
funds
Funds
2025
Total
2024
Total
Income from:
Charitable activities
Investment income
33,767
2,548
33,767
2,548
27,953
2,570
Total incom
36,315
36,315
30,523
Expenditure on:
Charitsbl& a¢tivitiOS
Almshouse
47,916
5,900
53,816
50,780
Total expendlturg
47,916
5,900
53.816
50,780
Net movement in funds before
gainsl{lo$se$} on investments
111,6011
15,9001 {17,5011
120.2571
Net gainslllossesl on
investments
3,548
3,548
13,871
Net movement in funds before
transfgrs
18,0531
15.9001 {13,9531
16.3861
Transfers between funds
Nat movemont in funds
18,0531
15,9001 (13,9531
16,3861
Reconciliation of funds-
Totsl funds bioughl forward
372,494
295,000 667,494
673,880
Total funds carrled fomard
364,441
289,100 653,541
667.494
The notes on pages 8 to 16 form part of these accounts.

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
BALANCE SHEET
AT 30 JUNE 2025
nrestrictgd Endowment
funds
Funds
2025
Total
2024
Total
Fixed Assets
Tangible assets
Investments
2D2.521
160,652
289,100
491,621
160.652
501,654
157,104
Totsl fixed a$sgts
363.173
289,100
652,273
658,758
Current assets
Debtors
Cash al bank and in hand
10
1,456
9,861
1,456
9,861
881
10,489
Total current assets
11,317
11,317
11,370
Current liabilities
Creditors.. amounts falling due
within one year
11
10,049
10,049
2,634
Net cuffent assets
1,268
1.268
8.736
Total assets less cuffent liabilities
364,441
289,100
653,541
667,494
364,441
289,100
653,541
667,494
Funds ofthe Charfty
Unrestricted funds..
Designated funds
Undesignaled funds
Endowment funds
12
12
12
341,424
23,017
341,424
23.017
289,100
363,758
8.736
295,000
289,100
Total funds
364,441
289,100
653,541
667,494
The notes on pages 8 10 16 form part of these accounts.
Approved by the Trustees on 17 March 2026 and signed on its behalf by..
Rev Geoffrey Mumford
Tmste
Nicholas Beilby
Tnjstee

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
1.1 Legal entity
The Ellen & Dorothy Wilson Almshouse Charity is a a charity registered with the charity commission, No.
224417.
The charity was first established by a charitable trust deed on 27th May 1963 underthe name 'Dorothy
Wilson's Charity,.
On 12th July 2011 a new governing document was issued under guidance from the charity commission
which included the amalgamation of the charity named 'Ellen Wilson's Hospital,.
The charity's new name is 'The Ellen 2nd Dorothy Wlson Almshouse Charity, and the two charities
are to be administered in accordance with this scheme as one charity.
The Ellen & Dorothy Wilson Almshouse Charity meets the definition of a public benefit entity under
FRS 102.
The principal pla￿ of business is clo Mulberry ppm,5 High Pelergate, York, Y017EN.
1.2 Basis of preparation
The financial statements have been prepared in accordance with the charity's goveming document, the
Charities Act 2011 and Accounting and Reporting by Charities." Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial ReFX)rting Standard
applicable in the UK and Republic of Ireland IFRS 1021 {effeclive 1 January 20191" The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charrties applying FRS 102 Update
Bullet in 1 notto prepare a Statement of Cash Flows.
The financial statements have departed from the Charities {Accounls and Reports) Regulations 2008 only
lo the extent required lo provide a true and fair view. This departure has involved following the Statement
of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred lo in the Regulations but which has Sin￿ been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts inthese financial statements arerounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include
rtain financial instruments atfair value. The principal accounting policies adopted are set out below.
1.3 Going concern
At the time of approving the financial slatemenls, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Iruslees continue to adopt the going concern basis of accounting in preparing the financial statements.

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
1.4 Charitable funds
Unrestrirted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Funds to provide for extraordinary repairs and cyclical maintenance to the Charity's property have been
established by annual allocations from the Unreslricled Fund and are fully disclosed In note 12. Surplus
funds are invested and realised as ne￿$sary lo meet the cost of repair works.
Restricted funds are subject to specific conditions by donors as to how they may used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by
the charity.
1.5 Income
Income is recognised when the charity is legally entitled to it after any perf0rrnan￿ Conditions have
been met, the amounts can be measured reliably, and it Is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity has been
notified of the donation, unless performan￿ conditions require deferral of the amount. Income lax
recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the
lime of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
Irealed as a contingent asset.
Contributions from residents are recognised when dLJe to the trust. Investment income from dividends is
recognised when receivable.
1.6 Expenditurg
Expenditure is recognised when invoiced lo the trust. Support costs include central functions and have
been allocated lo activity cost categories on a basis consistent with the use of resources, eg. allocating
propety costs by floor areas, or per capila, staff costs by lime spent and other costs by their usage.
1.7 Tangible fixed assets
Tangible fixed assets are measured at cost subject to valuation. Depreciation Fx)licy:
Land and buildings
50 Years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net incomellexpenditure) for the
year.

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
1.8 Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measLJred at fair value al each reporting dale. Changes in fair value are recognised in net
incomellexpendilurel for the year. Transaction costs are expensed as incurred.
1.9 Impairment of fixod assets
At each reporting end dale, the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order lo determine the exient of the impairment
loss lif any).
1.10 Cash and cash equivalents
Cash 8nd cash equivalents include cash in hand, deposits held atcall with banks, other short-tem liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.11 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party
to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the netamounts presented in the financial statements, when
there is a legally enfor￿able right to set off the recognised amounts and there is an intention to settle
on a net basis or to realise the asset and settle the liability simuttaneously.
1.12 Current assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction
price including transaction costs.
1.13 Current liabilities
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment
is due within one year or less. If not, they are presented as non-current liabilities.
2. ACCOUNTING ESTIMATES AND JUDGEMENTS
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The eslimales and undedying assumptions are ￿vieWed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
10

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
2 Income- Charitable A¢tivitie8
Unrestricted Endowmont
Funds
Funds
2025
2024
Residents contributions
Other
33,267
500
33,267
500
26,953
1,000
33,767
33,767
27,953
In 2025 £nil related lo designated funds12024'. £500.)
3 Income- Investment income
UnrgStri¢tgd Endowmgnl
Funds
Funds
2025
2024
Income come UK listed investments
2,548
2,548
2,570
2,548
2.$48
2,570
In 2025 £2,448 related lo designated funds12024'. £2,417.)
4 Expenditure - Charitable Activities l Almshouses)
Unrestricted Endowment
Funds
Fund8
2025
2024
Managing agents
Insurances
Property repairs and maintenance
Estate upkeep and management
Subscriptions
Legal and professional fees
Accountancy
Independent examination
Major repair works
Depreciation
Debt debts
5,095
1,115
4,514
5,184
353
35
1,286
900
24,197
4,133
1,104
5,095
1,115
4,514
5,184
353
35
1,286
900
24,197
10,033
1,104
5,527
1,081
9,580
7,494
50
1,307
545
22,994
5,900
1,362
47,916
S.900
53.816
50,780
In 2025 £24,197 related lo designated funds12024. £22,994.)

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
5 Trustees
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the
charity during the year other than those noted below.
Insurance cover is taken out by the trust lo cover the trustees from any liabilities in the event of any genuine
mistakes made during their stewardship.
6 Employees
The Charity had no employees during the year12024'. nil)
The key management personnel of the Charity are the Trustees. The remuneration received by the key
management personnel was £nil12024'. £nill.
7 Related party transactions
There were no related paty transactions during the year12024'. none).
8 Tangible fixed assets
Land and
buildings
Totsl
Costlvaluation
At 1 July 2024 and 30 June 2025
501,654
501,654
Net Book Amounts At
At 1 July 2024
Charge for year
10,033
10,033
At 30 June 2025
10,033
10,033
At 30 June 2025
£491,621
£491,621
At 30 June 2024
£ 501,654
£ 501,654
The buildings known as The Ellen Wilson Cottages. Lawrence Street. York and land at the same address,
were bequest to the trust on the amalgamation of Dorothy Wilson's Charity and Ellen Wilson's Hospital. The
cottages and land can only be used as almshouses for the accommodation of residents in furtherance of the
charity's objects. The building, which comprises 6 dwellings, and grounds, valued by Hunters surveyors on
12th February 2013 in their fully refurbished state at £450,000, has no historic cost and is represented in the
balance shèet by the proportion of the valuation prior lo the expenditure on their subsequent refurbishment.
11 is the Charty's practice lo maintain this asset in a continual 51ale of sound repair and lo make
improvements thereto from lime lo time and accordingly the Trustees consider that their value is not
impaired by the passage of time.
12

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
9 Investments
Listed
Sgcurities
Valuation
At 1 July 2024
Additions
Disposals
Revaluation
157,104
3,548
At 30 June 2025
160,652
Historical cost of investments £110,14512024.. £110,145)
Investment8 at market value comprise-
Unrestrfctod Endowment
Funds
Funds
2025
2024
M & G Charity Mulli-Assel Fund-
60,432 Income Units
M & G Charity Multi-Asset Fund-
368.849 Accumulation Units
COIF Charities Investrnenl Fund -
221.52 Accumulation Units
57,755
S7,755
56,286
46,868
46,868
43,741
56,029
S6,029
57,077
160,652
160.652
157,104
Investments are held to generate inwme for the charity and include money set aside for
cyclical maintenance and extraordinary repairs.
10 Debtor8
Analysis of debtors all falling due within one year
Unrestricted Endowment
Funds
Funds
2024
2023
Trade debtors
Prepayments & accrued Income
405
1,051
405
1.051
881
1,4S6
881
In 2024, all debtors related lo unrestricted funds.
13

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
11 Creditors
Analysis of debtors all falling due within one year
Unrestricted Endowment
Funds
Funds
2025
2024
Trade creditors
Accruals & deferred income
7,317
2.732
7,317
2,732
1,702
932
10,049
10,049
2,634
In 2024, all creditors related to unreslricled funds.
12 Funds
Funds at
1 July
2024
Funds at
30June
2025
Income
Expenditure
Transfers
inlout
Gains
Unrestricted funds
Undesi
naled
8,736
33,867
119,5861
23,017
nated
Cyclical and routine
maintenance fund
Extraordinary repair
fund
Fixed Asset
refurbishment fund
100,818
421
101.239
56,286
2,448
124,1971
3,127
37,664
206,654
14,1331
202,521
363,758
2,448
128,3301
3,548
341,424
Total unreslricled funds 372,494
36,315
147.916)
3.548
364,441
Restricted funds
Pemanent endowments
6 Almshouse Cottages,
Lawrence Street, York
Land, Lawrence Street.
York
270,000
15,4001
264,600
25,000
15001
24.500
295,000
15,9001
289.100
Total funds
667,494
36,315
153.816)
3.548
653,541
14

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
12 Funds - continued
Previous year
Fund8 at
1 July
2023
FuTrd8 at
30June
2024
Income
Expenditure
Tran$fgrs
inlout
Gainsl
{losses
Unrestricted funds
Undesi
nated
33,733
27,606
127,7861
124,817}
8,736
nated
Cyclical and routine
maintenance fund
Extraordinary repair
fund
Fixed Asset
refurbishment fund
108,864
18,0461
100,818
29,629
2,917
122,9941
32,863
13,871
56,286
206,654
206,654
345,147
2,917
122,9941
24.817
13,871
363.758
Total unreslricled funds 378.880
30,523
150,7801
13,871
372,494
Restricted funds
Pem?anenf endowments
6 Almshouse Cottages,
Land, Lawrence Street.
270,000
25,000
270.000
25,000
295,000
295,000
Total funds
673,880
30,523
150,7801
13,871
667,494
Permanent endowments
The 6 cottages known as The Ellen Wilson Cottages (formerly Ellen Wilson's Hospital) and land adjacent to
the cottages were obtsined by the trust on the am8lgam8tion of Ellen Wilson's Hospitsl wth the trust on 12
July 2011. The trustees obtained a valuation of the collages in their refurbished slate, on an open market
basis, undettsken by Hunters Surveyors as of 12 February 2013 of £450,000. The land allached to the
cottages was valued by the trustees at £25,aOO. The governing document states the properties can be
used only as almshouses for the accommodation of residents in furtheran￿ of the charity's objects.
Designated funds
The transfers to the designated funds are in accordance with the provisions of the governing document
which requires the charity lo maintain an extraordinary repair fund to be used for extraordinary repairs and
the improvement or rebuilding of the homes of the charity, and a cyclical Maintenan￿ fund which is lo be
used for ordinary repairs and maintenance of the charity's properties.
The amounts transferred to the funds are in accordance with the recommendations of the National
Almshouse Association.
15

THE ELLEN AND DOROTHY WILSON ALMSHOUSE CHARITY
NOTES TO THE ACCOUNTS - CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
13 Ngt assets by fund
Undesignated Designated Endowment
Funds
Funds
Funds
Total
Fund$
Current year
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
202,521
160,652
121,7491
289,100
491,621
160,652
11,317
110,0491
33,066
110,0491
At 30 June 2025
£ 23,017
£ 341,424
£289,100
£ 653,541
Undgsignated Designated Endowment
Funds
Funds
Funds
Totsl
Funds
Comparative year
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
206,654
157,104
295.000
501,654
157,104
11,370
12,634}
11,370
12.6341
At 30 June 2024
£ 8,736
£ 363,758
£ 295,000
£ 667,494
16